Mohammad Valipour Khatir; Adel Azar; Mohammad Reza Amini
Volume 21, Issue 2 , September 2017, , Pages 179-198
Abstract
Necessity to budget restructuring from program budgeting to performance budgeting led to many studies for requirements of these changes. By reviewing literature budgeting models with concept of performance as Excellency and Efficiency was not seen. Main idea of this research was providing ...
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Necessity to budget restructuring from program budgeting to performance budgeting led to many studies for requirements of these changes. By reviewing literature budgeting models with concept of performance as Excellency and Efficiency was not seen. Main idea of this research was providing Performance-based budgeting model with following criteria: 1-while considering general policies of Tehran University of Medical Sciences in budget allocation among subset hospitals, efficiency at overall and efficiency in budget allocation should be taken into account. 2- Efficiency of the used mathematical models should be considered. The EFQM Excellency model was used as a base of excellence assessment in hospitals. In order to classify hospitals, thoes with similarities in excellence dimensions were clustered and efficiency of hospitals evaluated using BCC model.
In order to achieve the main purpose of the study, at the first step, crisp performance-based budgeting model was designed by 6 Goal (Excellency, efficiency and Bed Occupancy Rate at two levels of Cluster Average and within clusters) then the model was enabled to better respond in uncertainty situation by using the fuzzy and robustness methods. Also, in order to analyze capabilities of robust models more precisely, the Monte Carlo simulation was used. Results showed that the robust-fuzzy model has more capability than crisp model reposing the uncertainty in parameters of problem.
Parviz Ahmadi; mohamadreza amini; adel Azar
Volume 17, Issue 4 , January 2014, , Pages 65-95
Abstract
The necessity of restructuring university budgeting from program-based to performance-based budgeting (PBB) leads many studies to be conducted. Reviewing the literature, we observed that there is no mathematical model including Dual PBB Structure in University. The purpose of this paper is to construct ...
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The necessity of restructuring university budgeting from program-based to performance-based budgeting (PBB) leads many studies to be conducted. Reviewing the literature, we observed that there is no mathematical model including Dual PBB Structure in University. The purpose of this paper is to construct a PBB model for university so that the budget is allocated not only to plans based on their priorities, but also to faculties based on approved student per Capita by the Ministry of Sciences, Researches and Technology. Considering the various criteria in the university system and because of fuzzy and stochastic uncertainties in the problem parameters, two scenarios were analyzed. 1) Crisp Lower Bound Robust Fuzzy PBB (CLB-RFPPB) model 2) Fuzzy Lower Bound Robust Fuzzy PBB (FLB-RFPPB) model. A significant point in Both of them, is to use performance Indicators--calculated based on data envelopment analysis approach (DEA) regarding a basic model of input-oriented CCR— determined the importance coefficient for each educational groups in order to allocateing budget. In addition, the weights of Goals and the priority of each plan were determined using some paired comparison questionnaires completed by experts. The PBBGP model has 5 goals, 1142 constraints and 994 decision variables. The results of models solution- that are presented on two macro and Operational Levels- and simulation of Crisp and two RFPBB models, Demonstrate high level capabilities of RFPBB models in response to the uncertainty in the parameters of problem and also managing the level of decision risk